the applicant failed to discharge the onus of showing that the arrangements between subcontracting companies were genuine and real and were not a sham arrangement – applicant not entitled to input tax credits as could not substantiate creditable acquisitions – no onus on Commissioner to establish a sham arrangement

whether the Commissioner could issue an assessment to recover a GST refund paid to the taxpayer more than 4 years after the relevant tax period, even though the taxpayer’s entitlement to the refund was exhausted by the operation of s 105-55 of Schedule 1 to the TAA

GST – entitlement to refund – notification of entitlement – notification to be lodged within four years of relevant tax period – revised BAS accepted as notification – notification lodged out of time – decision affirmed

determination of period of interest for RBA surplus pursuant to s 12AD of the Taxation (Interest on Overpayments and Early Payments) Act 1983 (Cth) – whether interest payable from 14 days after the date the RBA surplus arose or from 14 days after the date on which the taxpayer gave the Commissioner a notification that was required for the refund – whether the administrative practice of the Commissioner of Taxation of accepting or processing amended or revised GST returns has a legal or statutory basis – held that the taxpayer was not required by any provision in the GST Act or Administration Act to amend or revise its GST return

Alleged identity fraud in lodgement of Business Activity Statement – Consideration of whether taxpayer is ‘dissatisfied’ in relevant sense with the objection decision – Tribunal has jurisdiction to review the objection decision.

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